审计防范与风险.docxVIP

审计防范与风险 PAGE 7 审计风险及防范措施 摘要 随着市场经济发展和社会审计的范围逐渐拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。社会经济生活越来越复杂多元化，这无疑增加了审计的难度，也就相应产生了一定的审计风险。为此，人们应正确认识审计风险，增强审计风险意识，积极有效地预防、控制审计风险，使审计在维护市场经济秩序方面起到应有的作用。本文就审计风险的形成原因、存在环节及风险的控制与防范等方面作一简要分析。 关键词： 审计风险；防范措施；复杂性；会计师事务所 Abstract With the market economy development and the social audit gradually broaden the scope of, people is higher and higher expectations of audit, the responsibility of the auditing profession is becoming more and more big. The complexity and uncertainty of the social economy life increased the difficulty of the audit, accordingly produced a cer